Bill Text: IA HF2533 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to public safety personnel by modifying the retirement benefits of sheriffs and deputy sheriffs, restricting bail for murder in the first degree or felonious assaults committed upon public safety personnel, and providing for a tax credit for moving expenses available against the individual income tax for new public safety personnel moving to the state.(Formerly HF 2206; See HF 2661.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2024-03-25 - Withdrawn. H.J. 656. [HF2533 Detail]
Download: Iowa-2023-HF2533-Introduced.html
House
File
2533
-
Introduced
HOUSE
FILE
2533
BY
COMMITTEE
ON
PUBLIC
SAFETY
(SUCCESSOR
TO
HF
2206)
A
BILL
FOR
An
Act
relating
to
public
safety
personnel
by
modifying
the
1
retirement
benefits
of
sheriffs
and
deputy
sheriffs,
2
restricting
bail
for
murder
in
the
first
degree
or
felonious
3
assaults
committed
upon
public
safety
personnel,
and
4
providing
for
a
tax
credit
for
moving
expenses
available
5
against
the
individual
income
tax
for
new
public
safety
6
personnel
moving
to
the
state.
7
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
8
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DIVISION
I
1
IOWA
PUBLIC
EMPLOYEES’
RETIREMENT
SYSTEM
——
SHERIFFS
AND
DEPUTY
2
SHERIFFS
3
Section
1.
Section
97B.49C,
subsection
1,
paragraph
a,
4
subparagraph
(3),
Code
2024,
is
amended
to
read
as
follows:
5
(3)
For
each
active
or
inactive
vested
member
retiring
6
on
or
after
July
1,
1998,
and
before
July
1,
2025,
sixty
7
percent
plus,
if
applicable,
an
additional
three-eighths
of
8
one
percentage
point
for
each
additional
calendar
quarter
of
9
eligible
service
beyond
twenty-two
years
of
service,
not
to
10
exceed
a
total
of
twelve
additional
percentage
points.
11
Sec.
2.
Section
97B.49C,
subsection
1,
paragraph
a,
Code
12
2024,
is
amended
by
adding
the
following
new
subparagraph:
13
NEW
SUBPARAGRAPH
.
(4)
For
each
active
or
inactive
vested
14
member
retiring
on
or
after
July
1,
2025,
sixty
percent
plus,
15
if
applicable,
an
additional
five-eighths
of
one
percentage
16
point
for
each
additional
calendar
quarter
of
eligible
service
17
beyond
twenty-two
years
of
service,
not
to
exceed
a
total
of
18
twenty
additional
percentage
points.
19
Sec.
3.
Section
97B.49C,
Code
2024,
is
amended
by
adding
the
20
following
new
subsection:
21
NEW
SUBSECTION
.
2A.
Annual
adjustment
of
allowance.
A
22
member
who
retires
from
employment
as
a
sheriff
or
deputy
23
sheriff
on
or
after
July
1,
2025,
and
who
receives
a
monthly
24
retirement
allowance
under
this
section
shall,
in
lieu
of
a
25
retirement
dividend
under
section
97B.49F,
have
the
monthly
26
allowance
adjusted
as
follows:
27
a.
On
each
July
1,
the
monthly
retirement
allowance
28
authorized
in
this
section
and
payable
to
members
retired
29
prior
to
that
date
and
to
beneficiaries
entitled
to
a
monthly
30
retirement
allowance
prior
to
that
date
shall
be
adjusted
by
31
adding
to
the
monthly
retirement
allowance
payable
on
that
date
32
an
amount
equal
to
the
sum
of
one
and
one-half
percent
of
the
33
monthly
retirement
allowance
payable
on
that
date.
34
b.
A
retired
member
or
beneficiary
of
a
retired
member
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shall
not
be
eligible
for
an
annual
readjustment
of
allowance
1
provided
in
this
subsection
unless
the
member
has
twenty-two
2
years
of
eligible
service
and
attained
the
age
of
fifty
years
3
prior
to
the
member’s
termination
of
employment.
4
DIVISION
II
5
ASSAULT
ON
PUBLIC
SAFETY
PERSONNEL
——
BAIL
6
Sec.
4.
Section
124.416,
Code
2024,
is
amended
to
read
as
7
follows:
8
124.416
Exception
to
restrictions
on
bail.
9
Notwithstanding
section
811.1
,
the
court,
after
making
the
10
finding
required
by
section
811.1,
subsection
3
2
,
paragraph
11
“d”
,
may
admit
a
person
convicted
of
a
violation
of
section
12
124.401,
subsection
2
,
or
of
a
violation
of
section
124.406
,
13
to
bail
if
the
prosecuting
attorney
in
the
action
and
the
14
defendant’s
counsel
jointly
petition
the
court
to
admit
the
15
person
to
bail.
16
Sec.
5.
Section
811.1,
Code
2024,
is
amended
to
read
as
17
follows:
18
811.1
Bail
and
bail
restrictions.
19
1.
For
purposes
of
this
section:
20
a.
“Assault”
means
the
same
as
defined
in
section
708.1.
21
b.
“Charged”
means
the
same
as
“charge”
as
defined
in
22
section
801.4.
23
c.
“Felonious
assault
upon
an
officer”
means
the
defendant
24
committed
an
assault,
for
which
the
penalty
is
a
felony,
with
25
the
knowledge
the
person
against
whom
the
felonious
assault
was
26
committed
was
a
peace
officer
or
correctional
officer,
acting
27
in
the
peace
officer’s
or
correctional
officer’s
official
28
capacity.
29
d.
“Peace
officer”
means
the
same
as
defined
in
section
30
801.4.
31
2.
All
defendants
are
bailable
both
before
and
after
32
conviction,
by
sufficient
surety,
or
subject
to
release
33
upon
condition
or
on
their
own
recognizance,
except
that
the
34
following
defendants
shall
not
be
admitted
to
bail:
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a.
A
defendant
charged
with
murder
in
the
first
degree
of
a
1
peace
officer
in
violation
of
section
707.2,
if
the
murder
in
2
the
first
degree
was
committed
with
the
knowledge
the
person
3
against
whom
the
murder
was
committed
was
a
peace
officer
4
or
correctional
officer,
acting
in
the
peace
officer’s
or
5
correctional
officer’s
official
capacity.
6
1.
b.
A
defendant
awaiting
judgment
of
conviction
and
7
sentencing
following
either
a
plea
or
verdict
of
guilty
of
a
8
class
“A”
felony;
forcible
felony
as
defined
in
section
702.11
;
9
a
felonious
assault
upon
an
officer;
any
class
“B”
felony
10
included
in
section
462A.14
or
707.6A
;
any
felony
included
in
11
section
124.401,
subsection
1
,
paragraph
“a”
or
“b”
;
a
second
12
or
subsequent
offense
under
section
124.401,
subsection
1
,
13
paragraph
“c”
;
any
public
offense
committed
while
detained
14
pursuant
to
section
229A.5
;
or
any
public
offense
committed
15
while
subject
to
an
order
of
commitment
pursuant
to
chapter
16
229A
.
17
2.
c.
A
defendant
appealing
a
conviction
of
a
class
18
“A”
felony;
forcible
felony
as
defined
in
section
702.11
;
a
19
felonious
assault
upon
an
officer;
any
class
“B”
or
“C”
felony
20
included
in
section
462A.14
or
707.6A
;
any
felony
included
in
21
section
124.401,
subsection
1
,
paragraph
“a”
or
“b”
;
or
a
second
22
or
subsequent
conviction
under
section
124.401,
subsection
1
,
23
paragraph
“c”
;
any
public
offense
committed
while
detained
24
pursuant
to
section
229A.5
;
or
any
public
offense
committed
25
while
subject
to
an
order
of
commitment
pursuant
to
chapter
26
229A
.
27
3.
d.
Notwithstanding
subsections
1
and
2
paragraphs
28
“b”
and
“c”
,
a
defendant
awaiting
judgment
of
conviction
and
29
sentencing
following
either
a
plea
or
verdict
of
guilty
of,
30
or
appealing
a
conviction
of,
any
felony
offense
included
in
31
section
708.11,
subsection
3
,
or
a
felony
offense
under
chapter
32
124
not
provided
for
in
subsection
1
or
2
,
is
presumed
to
be
33
ineligible
to
be
admitted
to
bail
unless
the
court
determines
34
that
such
release
reasonably
will
not
result
in
the
person
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failing
to
appear
as
required
and
will
not
jeopardize
the
1
personal
safety
of
another
person
or
persons.
2
DIVISION
III
3
PUBLIC
SAFETY
OFFICER
MOVING
EXPENSES
——
TAX
CREDIT.
4
Sec.
6.
NEW
SECTION
.
422.12P
Public
safety
officer
moving
5
expense
——
tax
credit.
6
1.
For
purposes
of
this
section,
unless
the
context
7
otherwise
requires:
8
a.
“Moving
expense”
means
an
unreimbursed
expense
for
moving
9
household
goods
and
personal
effects
from
the
former
residence
10
of
the
new
resident
to
this
state
including
travel
expenses
for
11
meals
and
lodging.
12
b.
“New
resident”
means
an
individual
who
becomes
a
resident
13
of
Iowa,
after
July
1,
2024,
upon
taking
full-time
employment
14
as
a
public
safety
officer
in
this
state,
who
remains
a
15
resident
of
and
employed
full-time
as
a
public
safety
officer
16
in
this
state
when
claiming
the
credit,
and
who
has
not
been
17
a
resident
of
this
state
at
any
time
during
the
previous
18
twelve-month
period
prior
to
establishing
residency
in
this
19
state.
20
c.
“Public
safety
officer”
means
a
peace
officer
as
defined
21
in
section
801.4
or
a
correctional
officer.
22
2.
The
taxes
imposed
under
this
subchapter,
less
the
credits
23
allowed
under
section
422.12,
shall
be
reduced
by
a
public
24
safety
officer
moving
expense
tax
credit
equal
to
the
amount
of
25
moving
expense
incurred
by
the
new
resident
in
connection
with
26
taking
full-time
employment
as
a
public
safety
officer
in
this
27
state,
not
to
exceed
two
thousand
dollars.
28
3.
Any
credit
in
excess
of
the
tax
liability
is
refundable.
29
In
lieu
of
claiming
a
refund,
the
taxpayer
may
elect
to
have
30
the
overpayment
shown
on
the
taxpayer’s
final,
completed
return
31
credited
to
the
tax
liability
for
the
following
tax
year.
32
4.
The
credit
under
this
section
with
respect
to
any
moving
33
expense
shall
be
allowed
during
a
tax
year
as
follows:
34
a.
For
any
moving
expense
paid
or
incurred
prior
to
or
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during
the
tax
year
in
which
the
new
resident
is
employed
1
full-time
in
the
state,
the
tax
year
in
which
the
full-time
2
employment
begins.
3
b.
For
any
qualified
moving
expense
paid
or
incurred
after
4
the
tax
year
in
which
the
full-time
employment
begins,
the
tax
5
year
in
which
the
moving
expense
is
paid
or
incurred.
6
5.
The
department
of
revenue
shall
adopt
rules
to
administer
7
this
section.
8
EXPLANATION
9
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
10
the
explanation’s
substance
by
the
members
of
the
general
assembly.
11
This
bill
relates
to
public
safety
personnel
by
modifying
12
the
retirement
benefits
of
sheriffs
and
deputy
sheriffs,
13
restricting
bail
for
a
murder
offense
in
the
first
degree
or
14
felonious
assaults
committed
upon
public
safety
personnel,
15
and
providing
for
a
tax
credit
for
moving
expenses
available
16
against
the
individual
income
tax
for
new
public
safety
17
personnel
moving
to
the
state.
18
DIVISION
I
——
IOWA
PUBLIC
EMPLOYEES’
RETIREMENT
SYSTEM
——
19
SHERIFFS
AND
DEPUTY
SHERIFFS.
The
bill
modifies
the
portion
20
of
the
Iowa
public
employees’
retirement
system
(IPERS)
21
established
for
sheriffs
and
deputies
(member).
22
The
monthly
retirement
benefit
under
IPERS
for
a
sheriff
23
or
deputy
sheriff
is
calculated
by
multiplying
the
retiree’s
24
applicable
covered
wage
by
a
percentage.
The
bill
increases,
25
for
sheriffs
and
deputy
sheriffs
retiring
on
or
after
July
1,
26
2025,
the
applicable
percentage
used
to
calculate
the
retiree’s
27
monthly
retirement
benefit
by
five-eighths
of
one
percentage
28
point
for
each
calendar
quarter
of
service
beyond
22
years
of
29
service
up
to
a
maximum
of
20
additional
percentage
points.
30
Under
current
law,
the
applicable
percentage
is
increased
by
31
three-eighths
of
one
percentage
point
up
to
a
maximum
of
12
32
additional
percentage
points
for
calendar
quarters
of
service
33
beyond
22
years
of
service.
34
Under
current
law,
a
vested
member
retiring
prior
to
July
1,
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1990,
is
eligible
to
receive
an
automatic
retirement
dividend
1
under
Code
section
97B.49F(1).
For
a
vested
member
retiring
on
2
or
after
July
1,
1990,
a
favorable
experience
dividend
(FED)
3
reserve
account
is
provided
in
Code
section
97B.49F(2).
The
4
FED
reserve
account
pays
a
dividend
to
an
eligible
member
when
5
a
favorable
experience
on
the
actuarial
liabilities
and
assets
6
occurs
and
IPERS
is
fully
funded.
7
The
bill
establishes
a
cost-of-living
adjustment
(COLA)
to
8
the
monthly
allowance
for
active
and
inactive
members
and
to
9
any
beneficiaries
for
retirements
occurring
on
or
after
July
1,
10
2025.
Beginning
July
1,
2025,
and
on
each
July
1,
the
monthly
11
retirement
allowance
of
such
a
member
shall
be
adjusted
by
12
adding
to
the
monthly
retirement
allowance
an
amount
equal
to
13
one
and
one-half
percent
of
the
monthly
retirement
allowance
14
payable
on
that
date.
A
member
who
retires
on
or
after
July
15
1,
2025,
is
not
eligible
for
the
COLA
unless
the
member
has
22
16
years
of
eligible
service
and
attained
50
years
of
age
prior
to
17
the
retirement
date
of
the
member.
The
bill
prohibits
a
member
18
retiring
after
July
1,
2025,
from
FED
dividend
eligibility
19
provided
under
Code
section
97B.49F(2).
20
DIVISION
II
——
MURDER
OR
FELONIOUS
ASSAULT
ON
PUBLIC
SAFETY
21
PERSONNEL
——
BAIL
RESTRICTIONS.
The
bill
specifies
a
defendant
22
charged
with
murder
in
the
first
degree
of
a
peace
officer
or
23
correctional
officer
is
not
eligible
for
bail
if
the
murder
in
24
the
first
degree
was
committed
with
the
knowledge
the
person
25
against
whom
the
murder
was
committed
was
a
peace
officer
26
or
correctional
officer,
acting
in
the
peace
officer’s
or
27
correctional
officer’s
official
capacity.
28
The
bill
also
specifies
a
defendant
awaiting
sentencing
29
after
a
plea
of
guilty
or
a
conviction
for
a
felonious
assault
30
upon
a
peace
officer
or
correctional
officer
is
not
eligible
31
for
bail
and
a
defendant
appealing
a
conviction
for
a
felonious
32
assault
upon
a
peace
officer
or
correctional
officer
is
not
33
eligible
for
bail.
34
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For
a
defendant
awaiting
sentencing
after
a
conviction
or
1
guilty
plea
of,
or
appealing
a
conviction
for,
a
felonious
2
assault
upon
a
peace
officer
or
correctional
officer
for
which
3
bail
is
restricted
under
the
bill,
the
defendant
is
required
to
4
have
knowledge
the
person
against
whom
the
felonious
assault
5
was
committed
was
such
an
officer
acting
in
the
officer’s
6
official
capacity.
7
DIVISION
III
——
PUBLIC
SAFETY
OFFICER
MOVING
EXPENSES
——
8
TAX
CREDIT.
The
bill
creates
a
public
safety
officer
moving
9
expense
tax
credit
available
against
the
individual
income
10
tax.
The
amount
of
the
tax
credit
shall
equal
the
amount
of
11
the
unreimbursed
moving
expenses
incurred
by
a
new
resident
in
12
connection
with
taking
full-time
employment
as
a
public
safety
13
officer
not
to
exceed
$2,000.
14
The
tax
credit
is
refundable.
In
lieu
of
claiming
a
refund,
15
the
new
resident
may
elect
to
have
the
overpayment
shown
on
the
16
taxpayer’s
final,
completed
return
for
the
following
tax
year.
17
The
bill
specifies
the
tax
year
when
the
tax
credit
is
18
allowed
dependent
upon
when
the
full-time
employment
begins
or
19
when
the
moving
expenses
are
incurred.
20
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(1)
90
jm/ns
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